Can anyone tell me what this is?

It is growing on an otherwise bare tree, since it’s “winter” in the desert. It looks feathery, and seems to move lightly in the wind.

Lola thinks we have a loofah tree and mock acted out calling to me from the shower, “Mama! Can you get me a loofah from the tree.” Then she busted a gut laughing. She stopped laughing pretty quickly when my friend said that maybe it was a bat’s nest. It reminded me of that Loud Mouth Frog joke. oh. is that so?